Martha Wheaton, Bess Jones, and Sam Dun were partners and

Martha Wheaton, Bess Jones, and Sam Dun were partners and showed the following account balances as of December 31, 2014:

Due to difficulties, the partners decided to liquidate the partnership. The land and building were sold for $680,000 on January 1, 2015. The partners share any income (loss) in the ratio of 2:1:1 for Wheaton, Jones, and Dun respectively.

Required Prepare the entry to distribute the remaining cash to the partners assuming any deficiencies are paid by thepartners.